Polytechnic University of the Philippines

Sta. Mesa, Manila

The Possible Outcomes of Special Qualifying Exam

in 1st year BS Accountancy Students at the

Polytechnic University of the Philippines

Alyssa Danielle L. Gawaran

Joan T. Montemayor

Eliza Mae M. Borja

April O. Bumatay

Precious Avanica
 CHAPTER I

THE PROBLEM AND ITS BACKGROUND

Introduction

In the Polytechnic University of the Philippines, the College of Accountancy and Finance

filter the students by implementing standards and qualifications. The Dos Policy is an

implementation of standards of the CAF, that the student should have no failing grade and that

major subjects cannot exceed in the grade of 2 and below, IF the student have a grade of (5, W, D)

then the student will be eliminated from the program, with that first year students undergo extreme

pressure not only from their professors and departmental examinations. In addition if the student

failed to adhere to the Dos Policy he/she will take the Special Qualifying Examination to step up

in this program. (Retention Policy, CAF)

The BS Accounting program is one of the priorities of the university, since PUP is known

to be the largest producer of CPAs every year. Last October 2015 was the CPA licensure

examination, our university have 640 passers and one of them made it on 3rd place. Having said

that, expectations and pressure are inevitable to the students and also to the administrative staff.

Every year before the K-12 implementation, thousands of students takes the entrance exam in PUP

only 20% of the examinees pass the test. Many of the students who passed the entrance exam takes

the BSA program, the said program does not accept students anymore in the third or fourth day of

enrolment because the slots are already full. Here in BSA, we freshmen are 1,978 with 36 sections,

the first two years in BSA is when the College of Accountancy and Finance filter the students by

implementing the said standards and qualifications, leading to a decrease in the population of BSA
students every year. As a BSA student and also as part of the college we would like to know where

our fellow freshman ‘classmates’ would most likely go if he/she is eliminated from the program.

The researchers would like to know the possible choices of a BSA student and where do

these students would most likely go. This research aims to know if our freshman students already

have a backup academic program and other possible choices due to the said standards and

qualifications. It is for this reason that the researchers are interested and would like to investigate

more about it. It is not only a mere curiosity from the researchers, it can also help as a guide to our

fellow BSA students.

Statement of the Problem

This study is set to find out the possible outcomes of the Special Qualifying Examination

to the freshman students who will take the exam in the Polytechnic University of the Philippines

of SY 2015-2016.

Specifically, this study aims to know the answers to the following questions:

1. What is the students’ fall back academic program IF he/she fails the Special Qualifying

Examination?

2. What would the students’ would most likely if he/she fails the Special Qualifying

Examination?

a. Are they going to transfer to another school to continue taking Bachelor of Science in

Accountancy?

b. Are they going to shift in other courses offered in Polytechnic University of the

Philippines?
 3. What if the students passed the Special Qualifying Examination?

a. Are they going to transfer to another school to continue taking Bachelor of Science in

Accountancy?

b. Are they going to shift in other courses offered in Polytechnic University of the

Philippines?

4. What kind of preparations the students’ are taking under the pressure of the Special

Qualifying Examination?

5. How does the Special Qualifying Examination help the students?

Scope and Limitation

The study covers the possible act of our fellow freshman students, specifically their

potential academic program or possible other choice if ever they got eliminated in this program

due to the qualifications and standards. Only 50 freshman BSA students from the Polytechnic

University of the Philippines who will be chosen randomly will be able to answer the

questionnaire. The study was not concerned with the other colleges, or the other students who

made it to this program.

Definition of Terms

standard - something set up and established by authority as a rule for the measure of

quantity, weight, extent, value, or quality (Merriam -Webster Dictionary)

qualification - a condition or standard that must be complied with (as for the attainment of

a privilege) <a qualification for membership> (Merriam-Webster Dictionary)

CAF – College of Accountancy and Finance

BSA – Bachelor of Science in Accountancy

Research Procedure

Research Design

The descriptive method was used in conducting this study. This method consists of

gathering, analyzing, classifying and tabulating data about prevailing conditions, practices and

beliefs, processes, trends and cause-effect relationship. This method is mostly appropriate to be

used in our study for it seeks to describe a present existing condition which in this study are the

possible outcomes of the SQE.

Respondents

The population of interest for this study are 1st year students taking the Bachelor of Science

in Accountancy at Polytechnic University of the Philippines who would take the Special

Qualifying Examination. We would choose randomly for the maximum of 50 students. The

number of population is enough for the researchers to get the needed data.

Research Instrument

The structured or close-ended questionnaire is the research instrument used in this study.

Using structured questionnaire gives an advantage for the researchers for it gives a more objective

data that is easier to analyze. It is also familiar to most people, this way our respondents will not

be shy and awkward to answer the question. The questionnaire consists of simple and easy to

understand questions, to get the correct and accurate data from the respondents. It’s goal is to give

enough data to achieve the objectives of the study.

Data-Gathering Procedure

Data collected through quantitative methods are often believed to yield more objective and

accurate information because they were collected using standardized methods that can be analyzed

using sophisticated statistical techniques. Because of this, we chose to use quantitative methods

of gathering data. The data-gathered for this study were drawn from the 50 second. We randomly

selected 50 students and give them ample time to answer questionnaires. We explained to them

the goal of the study and of the questionnaire’s which is good to get enough data for the study.

Their answers were analyzed and then treated with statistical methods.